Vol. 10, No 1, 2013 pp. 39 - 47
UDC 343.53:657.375
EARNINGS MANAGEMENT VS FINANCIAL REPORTING FRAUD – KEY FEATURES FOR DISTINGUISHING
Awidat Marai1, Vladan Pavlović2
1Al-Gabel El-Gharbi University, Libya
2Faculty of Economics, University of Priština, Serbia
vladan.pavlovic@pr.ac.rs
A major issue central to accountings research is the extent to which management is allowed to manage reported earnings, as well as the extent to which it becomes financial fraud. This paper discusses what is earnings management and financial reporting fraud, frameworks that existing literature offered to distinguish between them, how they in some cases overlap and the reasons that make the only relaying on accounting standards and management intent are not enough factors to provide clear differentiation between both.
Key Words: earnings management, financial reporting fraud
UPRAVLJANJE ZARADAMA I PREVARA U FINANSIJSKOM IZVEŠTAVANJU – GLAVNE KARAKTERISTIKE ZA NJIHOVO RAZLIKOVANJE
Glavno pitanje u oblasti računovodstva jeste do koje mere je menadžmentu dozvoljeno da upravlja prijavljenim zaradama kao i stepen kada ono postaje finansijska prevara. Ovaj rad razmatra šta je upravljanje zaradama i prevara u finansijskom izveštavanju, okvire koje postojeća literatura nudi za njihovo razlikovanje, njihovo preklapanje u nekim slučajevima kao i razloge zbog kojih oslanjanje samo na računovodstvene standarde i namere menadžmenta nije dovoljno za njihovo jasno razlikovanje.
Ključne reči: upravljanje zaradama, prevara u finansijskom izveštavanju
